TONACA: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
TONACA
Largest movements
- Receivables within one year -€5,293
no longer reported in 2024 (was €5,293)
of which Other amounts receivable: -€3,723
- Cash +€4,080
up €4,080 (+68.4%), from €5,962 to €10,042
mainly Receivables within one year (+€5,293) and Trade debts (+€5,164)
- Stocks and contracts -€858
down €858 (-28.9%), from €2,968 to €2,110
- Tangible fixed assets -€317
down €317 (-21.8%), from €1,452 to €1,135
of which Other tangible fixed assets: -€283
- Deferred charges and accrued income +€257
up €257 (+11.7%), from €2,195 to €2,451
- Trade debts +€5,164
up €5,164 (+138.7%), from €3,723 to €8,887
- Debts after one year -€3,000
down €3,000 (-47.0%), from €6,389 to €3,389
- Short-term financial debts -€2,484
down €2,484 (-49.7%), from €4,997 to €2,513
- Contributions +€1,860
up €1,860 (+30.0%), from €6,200 to €8,060
- Reserves -€1,860
no longer reported in 2024 (was €1,860)
- Purchases and services -€60,900
down €60,900 (-34.9%), from €174,444 to €113,545
- Turnover -€60,610
down €60,610 (-32.2%), from €187,966 to €127,357
- Staff costs -€6,977
down €6,977 (-37.4%), from €18,670 to €11,693
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,899 | €20,768 | -€2,132 | -9.3% |
| Fixed assets | 21/28 | €6,482 | €6,165 | -€317 | -4.9% |
| Tangible fixed assets | 22/27 | €1,452 | €1,135 | -€317 | -21.8% |
| Plant, machinery and equipment | 23 | €474 | €440 | -€34 | -7.1% |
| Other tangible fixed assets | 26 | €978 | €695 | -€283 | -28.9% |
| Financial fixed assets | 28 | €5,030 | €5,030 | = | 0.0% |
| Current assets | 29/58 | €16,418 | €14,603 | -€1,815 | -11.1% |
| Stocks and contracts in progress | 3 | €2,968 | €2,110 | -€858 | -28.9% |
| Stocks | 30/36 | €2,968 | €2,110 | -€858 | -28.9% |
| Amounts receivable within one year | 40/41 | €5,293 | - | -€5,293 | |
| Trade receivables | 40 | €1,570 | - | -€1,570 | |
| Other amounts receivable | 41 | €3,723 | - | -€3,723 | |
| Cash at bank and in hand | 54/58 | €5,962 | €10,042 | +€4,080 | +68.4% |
| Deferred charges and accrued income | 490/1 | €2,195 | €2,451 | +€257 | +11.7% |
| Total equity and liabilities | 10/49 | €22,899 | €20,768 | -€2,132 | -9.3% |
| Equity | 10/15 | -€1,436 | -€3,180 | -€1,743 | -121.4% |
| Contributions | 10/11 | €6,200 | €8,060 | +€1,860 | +30.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €1,860 | - | -€1,860 | |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | -€9,496 | -€11,240 | -€1,743 | -18.4% |
| Amounts payable | 17/49 | €24,336 | €23,947 | -€388 | -1.6% |
| Amounts payable after more than one year | 17 | €6,389 | €3,389 | -€3,000 | -47.0% |
| Financial debts | 170/4 | €6,389 | €3,389 | -€3,000 | -47.0% |
| Amounts payable within one year | 42/48 | €17,946 | €20,558 | +€2,612 | +14.6% |
| Current portion of amounts payable after more than one year | 42 | €3,000 | €3,000 | = | 0.0% |
| Financial debts | 43 | €4,997 | €2,513 | -€2,484 | -49.7% |
| Credit institutions | 430/8 | €4,997 | €2,513 | -€2,484 | -49.7% |
| Trade debts | 44 | €3,723 | €8,887 | +€5,164 | +138.7% |
| Suppliers | 440/4 | €3,723 | €8,887 | +€5,164 | +138.7% |
| Taxes, remuneration and social security | 45 | €6,226 | €6,158 | -€68 | -1.1% |
| Taxes | 450/3 | €4,035 | €4,548 | +€512 | +12.7% |
| Remuneration and social security | 454/9 | €2,191 | €1,610 | -€580 | -26.5% |
| Turnover | 70 | €187,966 | €127,357 | -€60,610 | -32.2% |
| Non-recurring operating income | 76A | €726 | €1,200 | +€475 | +65.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €174,444 | €113,545 | -€60,900 | -34.9% |
| Remuneration, social security and pensions | 62 | €18,670 | €11,693 | -€6,977 | -37.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €723 | €317 | -€406 | -56.2% |
| Other operating charges | 640/8 | €2,472 | €1,667 | -€804 | -32.5% |
| Non-recurring operating charges | 66A | - | €1,878 | +€1,878 | |
| Gross operating margin | 9900 | €13,947 | €15,013 | +€1,066 | +7.6% |
| Operating profit (loss) | 9901 | -€7,918 | -€542 | +€7,376 | +93.2% |
| Financial income | 75/76B | €61 | €74 | +€14 | +22.8% |
| Recurring financial income | 75 | €61 | €74 | +€14 | +22.8% |
| Financial charges | 65/66B | €1,664 | €1,276 | -€388 | -23.3% |
| Recurring financial charges | 65 | €1,601 | €1,276 | -€325 | -20.3% |
| Non-recurring financial charges | 66B | €63 | - | -€63 | |
| Profit (loss) for the period before taxes | 9903 | -€9,521 | -€1,743 | +€7,778 | +81.7% |
| Income taxes | 67/77 | €458 | - | -€458 | |
| Profit (loss) for the period | 9904 | -€9,979 | -€1,743 | +€8,236 | +82.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,979 | -€1,743 | +€8,236 | +82.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.